2012 (11) TMI 870

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....er: M.V. Ravindran: This appeal is filed against Order-in-Appeal No.Commr.(A)/05/VDR-I/2011, dt.13.01.2011. 2. After hearing both sides for some time on the appeal, I find that the issue involved in this case is regarding refund of the Service Tax paid by the appellant for the inputs received by them.   3. It is undisputed that the appellant is an 100% EOU. It is also undisputed that....

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.... the evidences produced before sanctioning the refund to the assessee. I find that the impugned order is rejecting the refund claim only on the ground of non-production of evidences, which ld.Counsel undertakes to produce. Accepting the undertaking given by ld. Counsel, as the refund claim is rejected only for non-production of evidences before first appellate authority, without expressing any opi....